The high-low method is one type of cost-volume analysis used in accounting. We learn in this chapter how to use the formula for quickly computing an estimated cost per unit. The high-low method is a two-step process where the first step will help us to determine the estimated total cost per unit. The second step of the process is where we take the cost per unit that we established from the first step and figure out the fixed costs for that level of production. Once we have those two pieces of information, we can use them to figure out the approximate cost for any level of production. Could you please provide an example on this method. We have a question on the exam.